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Compensation
Equity-Based Compensation Awards
Prior to 1970, executives received wage income similar to other employees of a company. However, a change in paradigm indicated that aligning top executives’ interests with those of the company and its shareholders could be a more efficient way to retain top talent and increase the...
Read MoreAudit
Public Companies Get Unexpected Surprise During Audits Of Their Tax Provisions
Word on the street is that CFOs and corporate controllers have been commenting that their external auditors are requesting more documents and details than usual on every aspect of financial reporting, including the area of accounting for income taxes. These new and unanticipated demands are...
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The Importance Of A Capital Sufficiency Analysis In Retirement Planning
Today’s Retirement Challenges The primary goal of retirement planning is to accumulate enough financial capital to last throughout retirement while funding all of one’s goals and objectives. Unfortunately, retirement planning in today’s environment has become more difficult...
Read MoreTrusts & Estates
Transitioning To A Rising Rate Environment
In the five years since the Credit Crisis and Housing Bubble, the United States economy has been marred with negative or substandard economic growth. How We Got Here Job creation and economic activity have been best described as anemic, resulting in unprecedented monetary policies...
Read MoreInsurance Coverage & Recovery
Understanding The Hidden Risks Of Life Insurance: Due Diligence For Policy Holders And Fiduciaries
Immediate cash needs at death range from general living expenses to buying out a business partner or providing funds to pay estate taxes. But imagine opening a letter one day from your insurance company to find that your equity-based life insurance policy may lapse due to lack of funding. Despite...
Read MoreHealthcare
Partnering With Guidance
While the regulatory environment has evolved over some time, 2013 has ushered in significant changes that call for a new focus on tax planning and administration. Tax rates have increased, the list of taxpayer disclosure requirements continues to grow, and there has been an uptick in audit...
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Planning For Same-Sex Married Couples – IRS Adopts State Of Celebration Rule
Updating a previous release, in Rev. Rul. 2013-17, 2013-38, IRS ruled that same-sex couples legally married in any domestic or foreign jurisdiction will be treated as married for federal tax purposes, regardless of their state of domicile. In doing so, IRS resolved the question of what...
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